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The Impact of Effective Corporate Governance on The Quality of Financial Reports, Mediated by The Use of Information Technology Putra, I Putu Mega Juli Semara; Juniariani, Ni Made Rai
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.9737

Abstract

Purpose—The paper aims to examine the impact of good corporate governance on the quality of financial reports using the mediation effect of information technology utilization. Methodology—This study was conducted in all Lembaga Perkreditan Desa (LPDs) in Bali. The study population included 1,334 LPDs based on data from Bali LP-LPDs as of 2022. The objects in this study include good corporate governance, the use of information technology, and the quality of LPD financial reports. The research sample was 299, which was determined based on a proportionate stratified random sampling design. Findings— The findings indicate that the use of sound corporate governance principles is very important to ensure better and more reliable financial report quality. The use of information technology is able to mediate the relationship between good corporate governance and the quality of financial reports. This shows that the application of information technology in an organization can act as a link between the tenets of effective corporate governance and the integrity of financial statements. Research limitations—The limitation of this study is that was conducted at LPDs in Bali, so caution is needed in generalizing the research results. The R Square value is 64.4%, so that indicates that there are numerous more elements influence the quality of financial reports. Paper type— research paper.
Optimization of Management Information System for Improving Hospital Performance Wijayakusuma, Lucia Anindya; Rinawati, Rinawati
Jurnal sosial dan sains Vol. 5 No. 7 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i7.32319

Abstract

In the current era of digitalization, the implementation of a Hospital Management Information System (HMIS) has become an urgent necessity to improve service quality, accelerate administrative processes, and minimize errors in patient data management. Through an integrated system, hospitals can better coordinate human resources, logistics, and medical services. The optimization of HMIS does not solely focus on technological aspects but also includes improving human resource competencies, maintaining digital infrastructure, and enforcing internal policies that support digital transformation. One of the major challenges is the resistance of healthcare workers to the shift from manual to digital systems. Therefore, an adaptive and participatory managerial approach is needed to ensure that all hospital units accept and fully utilize information technology. An optimally implemented HMIS can have a positive impact on hospital operational efficiency, information transparency, and data-driven decision-making. Additionally, increased accuracy of medical data contributes to patient safety and performance evaluation of healthcare personnel. Thus, hospital management supported by a reliable information system becomes a vital foundation in delivering high-quality and sustainable healthcare services.
The Urgency Of Revising The Electronic Information And Transactions Law To Ensure Copyright Protection Of Music In Digital Transmission Within The Creative Economy Era Nurlaela, Siti Chusnul
Jurnal sosial dan sains Vol. 5 No. 7 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i7.32413

Abstract

Digital transformation has changed the face of the music industry in Indonesia. Music can now be easily accessed, disseminated, and enjoyed through various digital platforms. However, this convenience is not accompanied by adequate legal protection of copyright, especially in the context of digital transmission. The Electronic Information and Transaction Law (ITE Law) has not explicitly protected musical works from violations committed in the digital realm. This paper examines the urgency of reforming the ITE Law in ensuring legal protection of music copyright, through a normative approach with an analysis of laws and regulations and scientific literature. The results of the study show that the revision of the ITE Law is crucial to accommodate technological developments and the creative economy, as well as provide legal certainty for music industry creators and players.
Information technology students’ perspectives on differentiated instruction and its impact on their approaches to learning Jose, Jiyamole; Mathew, Binu Pathippallil
Journal of Education and Learning (EduLearn) Vol 19, No 4: November 2025
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v19i4.23085

Abstract

There have been many studies about the effectiveness of differentiated instruction in promoting student-centered learning. However, most of these studies have focused on primary and secondary education. There is hardly any research about its application and effectiveness in higher education settings. Furthermore, there is a need to identify the factors that influence information technology or information technology (IT) students’ motivation, engagement and attitude towards learning to use appropriate instructional strategies. The current research addresses this gap in the literature by investigating the perspectives of university IT students on differentiated instruction and its impact on their learning attitude. A mixed-methods approach was employed, combining survey questionnaires and semi-structured interviews to examine the effectiveness of various instructional strategies, including scaffolded instruction, peer-assisted learning, collaborative learning, and competitive learning, across different IT courses. The results showed that students had a positive attitude toward differentiated instruction. Respondents reported that the tailored teaching methods helped them better engage with the course material and develop more effective learning strategies. Many students stated that the differentiated approach allowed them to capitalize on their strengths and address their weaknesses in a supportive environment. The findings have implications for educators seeking to promote student-centered learning and improve learning outcomes in IT courses.
Evaluasi Kematangan Teknologi Informasi Kesehatan: Penerapan Health Information Technology Maturity Model (HITMM) Kriswibowo, Rony; Ningrum, Selfya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1482

Abstract

Perkembangan teknologi informasi kesehatan (Health Information Technology/HIT) telah mengubah sistem pelayanan kesehatan melalui penerapan rekam medis elektronik, sistem pendukung keputusan klinis, telemedisin, dan integrasi data lintas fasilitas. Namun, tantangan seperti infrastruktur terbatas, biaya implementasi, dan kurangnya interoperabilitas sering menghambat adopsi HIT, terutama di negara berkembang seperti Indonesia. Penelitian ini bertujuan mengevaluasi tingkat kematangan penerapan HIT di institusi kesehatan menggunakan Health Information Technology Maturity Model (HITMM) dengan lima dimensi utama: infrastruktur TI, pengelolaan data dan informasi, interoperabilitas, penggunaan sistem klinis, dan keamanan informasi. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner terstruktur dari 30 tenaga kesehatan di sebuah institusi layanan kesehatan. Hasil evaluasi menunjukkan tingkat kematangan rata-rata 4,1 (Level 4), dengan interoperabilitas sebagai dimensi terlemah (skor 3,9). Rekomendasi strategis meliputi peningkatan interoperabilitas melalui standar global seperti HL7/FHIR, pelatihan keamanan siber, dan integrasi kecerdasan buatan. Penelitian ini memberikan panduan bagi institusi kesehatan untuk meningkatkan kapabilitas sistem informasi guna mendukung pelayanan kesehatan yang berkelanjutan dan berkualitas.
The Influence of Information Technology Usage on Employee Productivity at Perum Damri in Makassar Gala, Pebrinia; Bandaso, Mira La'bi; Sambara, Kordiana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1492

Abstract

Study This aiming For analyze influence use technology information to productivity employees at Perum DAMRI Makassar. The method used is approach quantitative with distribution questionnaire to 30 employees as respondents . Data analysis was carried out through Pearson correlation test , the coefficient determination , and t-test. Research results show that there is connection positive and significant between use technology information and productivity employee with mark coefficient correlation of 0.588. The coefficient of determination by 34.6% indicates that use technology information donate influence to productivity employees , while the rest influenced by other outside factors research . The t-test shows t - value (3.849) > t- table (2.048), which strengthens that influence the significant in a way statistics . Findings This show importance implementation technology information optimally for​ increase efficiency work , output quality , and performance employee in a way overall . Therefore that , investment in training digital technology and infrastructure become important strategies for organization For increase productivity source Power man.
User Experience Analysis of The Information System MBKM FKIP Muhammadiyah University Kendari Rillan, Yasset; Razilu, Zila; Nelva Saputra, Hendra
At- Ta'lim : Jurnal Pendidikan Vol. 11 No. 2 (2025): June
Publisher : LP3M Universitas Islam Zainul Hasan Genggong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55210/attalim.v11i2.2181

Abstract

This study aims to analyze the user experience of Merdeka Belajar Kampus Merdeka (MBKM) information system at the Faculty of Teacher Training and Education (FKIP), Universitas Muhammadiyah Kendari. A survey was conducted with 40 students participating in the MBKM program to evaluate ease of use, system stability, information completeness, and overall satisfaction with the system. The results showed that most users were satisfied with the system. Users rated aspects such as feature completeness, ease of navigation, and speed in uploading and downloading documents positively. Nevertheless, some areas require improvement, especially regarding user independence in completing tasks and the clarity of the interface to facilitate understanding. Overall, this study concludes that the MBKM system at FKIP Universitas Muhammadiyah Kendari has successfully met users' needs in supporting academic activities. However, improvements in several aspects are expected to improve the quality of user experience.
Web-Based Coat an Kebaya Rental Information System in Palembang City Apriansyah, Apriansyah; Sobrina, Khoirunnisa Nabila; Haryanto, Dedi
Brilliance: Research of Artificial Intelligence Vol. 4 No. 2 (2024): Brilliance: Research of Artificial Intelligence, Article Research November 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/brilliance.v4i2.4825

Abstract

That study's objective is to develop and develop a web-based information system for renting suits and kebaya in Palembang City. This system is expected to facilitate the process of renting traditional clothing, especially suits and kebayas, for various events and occasions. The system will provide an online platform for customers to browse and select available Suits and Kebayas, make online reservations, and track their rental status. The system will also allow rental service providers to manage inventory, update availability, and accept online payments. The proposed system is expected to boost productivity and effectiveness of the renting procedure, increase customer satisfaction, and increase the competitiveness of rental service providers in Palembang City. The system will be developed using a web-based approach, and its functionality will be evaluated through usability testing and user acceptance testing. Because the information presented basically comes from input data (input), then before entering data you must check the data correctness of data so that the resulting information is appropriate. Prepare hardware and software support whose specifications can support this system well. Perform periodic data back-ups to anticipate undesirable events. This system cannot only be used for one place. It is hoped that this system can be used in all places or areas where the system is not yet computerized to save time and energy.
Design and Development of a Web-Based Correspondence Management Information System at Politeknik Negeri Tanah Laut Rhomadhona, Herfia; Noor Hayatie, Marliza; Pebriana, Rina
Brilliance: Research of Artificial Intelligence Vol. 4 No. 2 (2024): Brilliance: Research of Artificial Intelligence, Article Research November 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/brilliance.v4i2.4878

Abstract

Correspondence at Politeknik Negeri Tanah Laut (Politala) is currently still done manually in the vertical delivery process between work units. This manual process results in inefficiency, especially in monitoring the status of documents such as Staff Review Documents. Staff Review is a document that must be made by the department to the director as a basis for requesting assignment letters, decrees, recommendation letters and the others. These documents often require repeated checking, causing delays in the workflow. In addition, paper-based correspondence archives increase the risk of losing documents and make it difficult to find them again. Therefore, the implementation of the Correspondence Management Information System (SiMantan) is needed to improve the efficiency of the correspondence administration process by providing electronic document management and real-time status monitoring. This information system is built using the waterfall development model and designed with the Unified Modeling Language (UML) in the form of Usecase Diagrams. While the programming language used is the PHP programming language with the Code Ignitor 3 framework and MySQL database. Functional testing of the system is carried out using the black box testing and user acceptance testing (UAT) method which shows that all features in the information system function properly according to the expected specifications.
Management Information System of Ummi Primary Clinic in Improving Service and Loyalty using WEB-based Customer Relationship Management Tasmara, Salsabila; Harahap, Aninda Muliani
Brilliance: Research of Artificial Intelligence Vol. 4 No. 2 (2024): Brilliance: Research of Artificial Intelligence, Article Research November 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/brilliance.v4i2.5169

Abstract

The rapid development of science and technology plays a very important role in life, both in the fields of education, industry, business, tourism, entertainment and so on. To improve service quality, an effective information system is needed. This system serves to switch from manual methods to computerized systems. With the information system, the accuracy of the data stored can be guaranteed, thus reducing the possibility of errors when inputting data. Ummi Primary Clinic is one of the level I health facility clinics in Medan in providing health services to the community. To find out customer needs, customer relationship management (CRM) is needed to manage interactions with customers, and can improve service quality and loyalty to customers. The purpose of this research is to build a Management Information System for Ummi Pratama Clinic in Improving Services and Loyalty Using Web-Based Customer Relationship Management (CRM) to facilitate clinic owners and patients in order to improve the quality of services at Ummi Pratama Clinic. In this study, researchers adopted a descriptive qualitative approach method, the Waterfall Method was applied to structured research in building a software. Based on the results of the research, it can be concluded that this system is a web designed according to the needs of Ummi Pratama Clinic which is useful for managing clinic relationships with customers. The information generated by CRM is beneficial for the clinic and customers, because criticism, suggestions, needs and desires of customers can be well facilitated and become a motivation for the clinic to improve services for satisfaction.

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